Layline Corporation declared a 10% (small) share dividend when it had 700.000 ordinary shares with a 3 par value outstanding. The market price per ordinary share was 12 when the dividend was declared. The entry to record this dividend declaration includes a credit to O a Ordinary Share for 210.000 b. Share Dividends for 210,000 Oc Ordinary Share Dividends Distributable for 840.000 d. Share Premium for 630.000